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of <h1>Dismissal of Department's Deemed Modvat Credit Application After Rejection of ROM Request</h1> The Department's reference application regarding deemed Modvat credit was dismissed after its ROM application was rejected. - 2002 (149) E.L.T. 1201 (Tri. ... Reference to High Court vis-a-vis rectification of mistake The Department filed a reference application regarding a Final Order allowing deemed Modvat credit. The Department later filed an ROM application, which was dismissed. The reference application was then considered infructuous and dismissed.
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